FAQs on ST3 return (How to file) for July-September 2012

I got ST registration on/after 01.07.2012 with the service description, 'Other Than in the Negative List'. Can I file the return n...
I got ST registration on/after 01.07.2012 with the service description, 'Other Than in the Negative List'. Can I file the return now?
Assessees registered / amended their registration on or after 01.07.2012 with the service description, ''All Taxable Services - Other than in the Negative List' are required to file amendment to their Registration online by deleting the said description and adding the relevant description(s) of Taxable Services available in the drop-down list in the online Amend ST1 Form. Only after approval of the amendment by departmental officers, these assessees will be able to file their returns for the period from July, 2012 onwards.(Read Details here)

The ST-3 Return for the period, July-Sept., 2012 is quarterly or half-yearly?

It is a quarterly return.

Is the new ST-3 return for the period, July-Sept., 2012 available in both online or offline modes?

It is available in offline mode only as of now.

How to download the new Excel utitlity for ST3 return for the period July-Sept 2012?

The new Excel utitlity for ST3 return for the period July-Sept 2012 can be downloaded from link given below

Service Tax
Excel Utilities
Last Updated
(For Filing ST-3 returns for the period upto Oct-Mar 2011)
(For Filing ST-3 returns for the Quarter April-June 2012)
(For Filing ST-3 returns for the Quarter Jul-Sep 2012)

What are the pre-requisites for filling data in this utility?

Following are prerequisites for filing data in offline utility:
  1.  The version of Microsoft Excel in your system should be Microsoft Office Excel 2003 and above
  2.  Make sure that you have downloaded the latest Excel Utility from ACES website / application to your local system
  3. Please enable the Macros (if disabled) as per the following instructions:
    • On the Tools menu, point to Macro, and then click Security.
    • Click on either Medium or High to select the 'Security Level'.
    • On the Trusted Publishers tab, select the Trust all installed add-ins and templates check box.
    • Please make sure that your System Date is correct.

Do I need to download utility each time I file a return or use the earlier one downloaded?

Yes, it is advisable that you download the latest version of utility from the ACES website before filling the same.Latest version link is already given above in yellow colour 

Are there any changes in the new format of ST-3 return for the period, July-Sept., 2012?

Few modifications have been carried out to overcome the difficulties in entering certain details such as R & D Cess, Specific Rate of Tax etc.

Any new instructions as the ST-3 format are modified?

Please go through the instruction sheet and guidelines given in the new excel utility, 'What?s New' and 'Help' sections of ACES Website. In case of doubts relating to offline utility or the ACES software application, you may e-mail to ACES Service Desk at aces.servicedesk@icegate.gov.in or call toll-free 1800 425 4251. For any other queries on legal/procedural matters, please contact your jurisdictional Central Excise or Service Tax office.

Are there any built in validations which may result in rejection of return?

Yes. There are a few mandatory validations and if incorrect entries are made, the return would be rejected. Some of them are listed below.
  • a) Registration Number does not exist in the database. 
  • b) If a non-LTU assessee selected ?Yes? in A6.1. 
  • c) Wrong selection of Constitution resulting in display of payable/paid sheet in quarterly format instead of monthly format and vice versa. 
  • d) Entering text in fields having drop-down values 
  • e) Technical Error - tampering of XML file generated before uploading, error at the time of generation of XML file etc. 
What are the steps for filing Return through offline utility?

The steps are as follows:
  1. Fill up the Return data: Navigate to each field of every section in the sheet to provide applicable data in correct format. (Formats will get reflected while filling data.)
  2. Validating Sheets: Click on the ''Validate this sheet" button to ensure that the sheet has been properly filled and also data has been furnished in proper format. If there are some errors on the sheet, the Utility will prompt you about the same. In such cases, the offline utility will not allow you to proceed further until you rectify the errors.
  3. Generate XML: There is "Validate Return and Submit" button on last sheet "Challan" for validating all the entries in your return. If you click on this button, Utility will validate all the sheets one by one and also perform inter-sheet validations. After validation, an XML will be generated. In case there is some error identified on some sheet, the utility will prompt you about the same and lead you to the respective sheet(s).
  4. Both files are saved in the same folder of your system where Efiling Utility is placed/ saved (while downloading the e-filing utility).
  5. Upload XML file to ACES application: For uploading the XML generated by the E-filing Utility, login to ACES application and access menu option to upload generated xml file of Return. On Upload screen provide the required information and browse to select the relevant XML file and submit the form.

How do I file NIL return in offline utility?

There is an Option for NIL Return in the first sheet. In case you are filing a NIL Return then change this option to "Yes". On selection Yes, utility will ask you to freeze the option and then delete all the sheets that are not applicable.

How to ascertain the errors if the return is rejected?
When the return is rejected, the reasons for the same would be displayed under the ?status of xml upload? view facility.

Do we get any mail in case of rejection of return with possible reasons?

Yes. Mail will be automatically sent by the system to the Assessee?s e-mail ID mentioned/available in the registration data. Hence, it must be ensured that the e-mail ID in the ACES registration database is updated. You may also check the spam folder.

What is due date to File Service Tax return for the period 7/2012 to 9/2012 ?

In ST-3 Offline Utility when I enter premises code, an error appears ?Premises code Number accepts only 10 digits alphanumeric characters?. Please help.

Please ensure that you enter 10 characters premises code. System does not allow less than or more than 10 characters code. This code can be alphanumeric (all numeric, all alphabetic or alphanumeric). The structure of 10 characters premises code is [Location Code of 6 characters + 4 alphanumeric characters]. User can check the premises code through RET---> Fill ST-3 --> Fill (Check premises code here).

How to generate XML file after filling the sheets in the offline utility? 

Once all relevant fields of the sheet have been filled up, clicking on "Validate Return and Submit" button will again validate all the sheets and XML will be generated if data is found OK.
1. After generating the XML, the Utility will prompt you the name and location of the files saved
2. The name of the XML file that has been generated by the system will be the Registration Number_Date_StampTime.xml e.g. AAABC7865HXM001_131200834021PM.xml or AAGPI2894EXD001_24-Jun-0910603PM.xml

How do I upload my offline return?

You can browse and upload offline return (XML file) by logging into ACES with your user-id and password and navigating in the ACES website in the following manner:
RET--> eFiling for Returns -->Upload File (In case of ER-3)
RET--> eFiling-->Upload File (In case of ST-3) 

What does the ?status of returns? mean?

Status of returns implies the status of offline returns uploaded into the system. Status of returns submitted through offline utility can be either Uploaded or Filed or Rejected. You can view the status of your return submitted using offline utility through:

RET--> eFiling --> View Status (In case of ST) 

When will I know whether my uploaded return is accepted or rejected by ACES?

Returns submitted through offline utility can have follows status:
  • - Uploaded: Denotes that return is uploaded and under processing by the system. You should view again after some time
  • - Filed: Denotes that uploaded return is accepted by the system
  • - Rejected: Denotes that the return could not be processed due to errors and is rejected and the assessee return is not filed with the department in this case
The result of the acceptance or otherwise of the return filed off line will be known within one business day at present.

When are offline returns rejected?

Returns would not be accepted due to some technical errors validated by the system. For example, such errors may be wrong mention of premise code, mismatch of registration numbers, mismatch of period of return filed etc.

What to do when my return is rejected?

Errors due to which return is rejected are displayed when you click on hyperlink on rejected return. Please also look into the error the systems shows for the rejection of the return and correct the error. If required, returns can be corrected and then new xml file generated and uploaded again. 

While uploading the XML file in ACES, an error appeared "File corrupt. Regenerate and upload the file again". Since regenerating the XML is time consuming task, please help how we can regenerate with less effort?

This error appears only when user has tampered XML file generated by the utility. Please ensure that you upload the original XML file generated by the utility without tampering/opening for modification. 

While clicking on "Validate & Submit" button on worksheet on eFiling Dealer Return, it says 'Compile error in hidden module: Module 5' and system does not generate the XML to be uploaded?

This error will not occur if the user is using Microsoft Office Excel 2003 version or above

A1 - What is to be selected?

Only one of the options (ORIGINAL / REVISED) can be selected as applicable to the Assessee.

A2 - What to enter in this field?

digits PAN-based or Temp-based RC number should be entered.

A3 - Name of the Assessee

This field is disabled for any entry by the assessee. Based on the registration number entered, the name will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be displayed when the return is viewed.

A4 & A5

As this return is meant for the specific period, July - Sept. 2012, this field is auto-populated by the system and need not be entered by the assessee

A6 - How to select the option?

Assessees, falling under the jurisdiction of any Large Tax Payers? Unit (LTU) must select ?Yes? in A6.1. A6.2 - ?Name of LTU Opted for? will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be reflected when the return is viewed.

A7 - How to find out Premises Code? 

This field need not be entered by the Assessee. This field will be fetched from the registration database of the assessee when the XML file is uploaded and it will be reflected when the return is viewed.

A8 - Constitution of the Assessee: 

There are more categories compared to the old version of form ST-3. The Assessee has to select the appropriate category applicable to them and as already furnished in form ST-1. When ?Proprietorship/Individual?, ?Limited Liability Partnership? or ?A Firm? is selected in the ?Constitution of the Assessee? field system will display the ST3 return with payable/paid sheets in quarterly format and for other values of Constitution the payable/paid sheets in monthly format.

A9 - List of Taxable Services - How to select many services?

To add more than one service, click on the ?Add Service? button. Similarly, if any service has been wrongly selected, it can be deleted by clicking on the ?Red? colour cell and then clicking on the ?Delete Service? button.

How to fill up Service wise details?

When the taxable services applicable are selected, the service-wise payable screens will be populated and displayed for filling up the data.

A10 - Category of Registrant/ Partial Reverse Charge: What is Partial Reverse Charge?

The details are available in the Notification No. 30/2012-ST dated 20-06-2012, effective from 01-07-2012, made applicable to certain specified services. 
Service Provider has to select A10.1 
Service Receiver has to select A10.2 
If the Assessee is liable to pay tax under Partial Reverse Charge as Provider, he will have to select ?Yes? under A10.1 and A10.3 and select the percentage from A10.4. 
If the Assessee is liable to pay tax under Partial Reverse Charge as Receiver, he will have to select ?Yes? under A10.2 and A10.4 and select the percentage from A10.6. 

How to enter the details of exemptions, if any availed under particular Notification/s?

For entering details of any exemption availed under a Notification and entering the amount of exemption claimed, the below mentioned steps have to be followed: 
a. A11.1 - This field should be selected as YES. 
b. A11.2 - After selecting YES in A11.1 this field will be enabled. A drop down list of Notification No?s / Sl. No will be enabled and displayed in A11.2, relevant for the selected service. The Assessee can select the Notification No. / Sl. No. to be availed by them. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers. 

How to avail abatement?

a. A12.1 - This field should be selected as YES 
b. A12.2 - After selecting YES in A12.1, this field will be enabled. A drop down list of Notification Nos / Sl No will be enabled and displayed in A12.2, relevant for the selected service. The Assessee can select the Notification No / Sl No availed by them. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers. 

How to avail mega exemption notification?

Gist of the mega exemption Notification No 25/2012 ST dated 20.06.2012, effective from 01.07.2012, is made available in the excel utility in the Instruction sheet. This contains the serial no and the description of various services covered therein. 

How to fill up the details of Provisional Assessment, if any, in the return?

In A13.1, when Yes is selected, A13.2 will be enabled to enter the Provisional Assessment order number and date.

What to fill up in B1.1 to B1.6? 

The text in the rows are self-explanatory and for further details, you may go through the Instruction sheet available in the notified statutory Form ST-3 Vide Boards Order No: 01/2013-Service Tax dated 06th March 2013. For any further clarification on these fields, the Jurisdictional SP/AC/DC may be approached. 

How to fill up B1.8/B1.11?

If the Assessee desires to fill up any amount in these fields, they should have selected the applicable Notifications from A11/A12. Otherwise B1.8/B1.11 cannot be filled.

How to claim other deductions in B1.12?

For entering any amount in this field the Assessee should also fill up the details of such deductions claimed, in the text field provided there in. If this field is filled, the Return will be marked for R & C.

How to fill up B1.15 / B2.15, Service Tax Rate-wise Break up of NET TAXABLE VALUE for ADV rate? 

When various Tax Rates are filled up in this table against certain taxable value, the total of such rate-wise values should be equal to the NET TAXABLE VALUE arrived in B1.14. For further details, the illustrations pasted in ACES Website under HELP section, may please be referred. 
B1.15 / B2.15 is meant only for filling up ad valorem rates of Tax applicable only. 

Is there any provision to enter specific rate of Tax?

Yes. Table is available in B1.16 / B2.16 for entering details of services liable to specific rate of Tax. The rates applicable can be entered along with the taxable units chargeable to Tax in this table and the system will populate the Tax payable.

Is Cess payable on the Tax calculated under specific rate of tax?

Yes. EDU Cess at 2% on the tax payable and SHE Cess at 1% on Tax payable has to be paid. If the Cess rates are entered by the Assessee, the system will populate the amount of EDU/SHE Cess payable under B1.20 and B1.21. Please also refer to the Ilustration for entering Specific rate in ST3 return is given at the end.

What is R & D Cess deduction?

In term of notification no 14/2012 ST dated 17.03.2012, it provides for exemption of R & D Cess payable on import of technology from the tax payable on the services provided.

How to fill up B2.1 to B2.21?

This is similar to what is explained for Provider section from B1.1 to B1.21.

How to enter the value of services imported

This can be entered under B2.5.

How to fill up Partial Reverse Charge under B1.6 & B2.7?

For filling up any amount in these fields, A10.3/A10.4 should have been selected as 'Yes' and A10.5/A10.6 should be enabled with the appropriate percentage, selected from the drop down list.

How do I fill up specific rate of Tax as a provider of 'Foreign Exchange Broker Service' / 'Lottery Ticket Selling Agents'?

Specific illustrations are given for the said services and are available in ACES Website under ?Help? section. 
For Illustration click here

What is meant by book adjustment in the case of specified Govt. Departments?

This is meant for those Central Govt. Departments who are liable for service tax for the services provided by them but the payment of the same is effected by way of 'adjustment of entries' and not by Cash.

Where do we enter the advance amount of Tax deposited?

They should be entered in the table under part 'C' meant for Service Tax payable in advance.

Can I enter the payment of Arrears by CENVAT adjustment?

Yes. This amount can be entered in PART 'G'.

What Challan details have to be entered in H1?

If any payment of Cash / Cess / Other Payment have been made by cash all relevant challan nos. shall be entered in this table with their amounts. 

How to enter details of multiple challans?

Any number of challans can be entered by clicking the ?Add Challan? button in the Challan details section.

How to enter the amount of late fee paid for delayed filing of returns?

A separate row no. G10 has been provided for this purpose.

What is the restriction for entering an amount in I3.1.2.6 / I3.2.2.6 / I3.3.2.6?

If any amount is entered in these fields, the details of the same should be given in brief in the text field provided therein.

Can I add ISD as new category of registrant at the time of filling up the return?

No. Such Assessee will have to file amendment application in ACES to add ISD as a category and only after that they have to file the return. 

Can I enter EDU Cess and SHE Cess combined together in CENVAT section?

No. Separate tables have been provided for entries of credit taken and utilized on EDU Cess & SHE Cess.

Is there provision to enter the details of Certified Facilitation Centre (CFC)?

Yes. This has been provided under PART ?L? of the return.

How to calculate the late fee for delayed filing of the return?

New provision has been made in ACES to identify the delayed filling of returns, no. of days of delay beyond the due date and the late fee payable. After the returns are successfully filed, these details will be populated and displayed in the view option for Assessee and departmental officers.

Column No. in Form ST-3
STC No. is 15 digit PAN based service tax code number issued to assessee in the FORM ST-2 (Certificate of Registration issued by the Department).
Name of the assessee should be filled as mentioned in FORM ST-2 (Certificate of Registration issued by the Department).
The relevant period for which return is being filed is to be selected.
A9 & A10
Though with effect from 1st July 2012, classification of services has been dispensed with, theassessee is required to mention the names of taxable service(s) as per ANNEXURE enclosed with this return.
A11.1 & A11.2
If assessee has availed benefit of any exemption notification, the notification number and Serial number (in the notification), if any, against which such exemption has been availed, has to be entered
A12.1 & A12.2
If assessee has availed abatement from the value of services, he has to furnish the notification number and Serial number (in the notification), if any, against which such abatement has been availed.
(i)     An assessee liable to pay service tax on quarterly basis may furnish details quarter-wise i.e. Apr-Jun, Jul-Sep, Oct-Dec & Jan-Mar;
(ii)    The recipient of service liable to pay service tax should indicate the amount paid by him to service provider.
Gross  amount  for which bills/invoices/challans are issued against  taxable service provided or agreed to be provided or received/agreed to be received (in  case  of  service  receiver), which are taxable on accrual basis, as per the Point of Taxation Rules is to be mentioned in this column
it includes,-
(a)  amount charged towards exported service,
(b)  amount charged towards exempted service (other than export of service),
(c)  amount charged as a pure agent, and
(d) amount includible in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006
it excludes
(a)   amount received in advance i.e. before provision of services for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.2;
(b)   amount taxable on receipt basis, which is applicable to individuals and partnership firms whose aggregate value of taxable services during previous financial year was less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which return relates as per third proviso to Rule 6(1) of Service Tax Rules, 1994, for which bills or invoices or challans or any other documents may not have been issued, because it has to be shown in column B1.3;
(c)   Amount taxable for the services provided for which bills or invoices or challans or any other documents may not have been issued, (this amount has to be entered in column B1.4.)
(d)   Service tax;
(e)   Education cess; and
(f)    Secondary and higher education cess
Gross  amount  received  (or  paid  in  case  of  service  receiver) in  advance is  the total amount received (or paid in case of service receiver) for the particular taxable service beforeprovision of service (including any amount received for continuous service), and
it includes,-
(a)  amount received towards exported service,
(b) amount received towards exempted service (other than export of service),
(c)  amount received as pure agent, and
(d) amount received which is liable to be included in the value in terms of Rules 5(1) & 6(1) of the Service Tax (Determination of Value) Rules, 2006
(e) Amount paid for services received from Non-Taxable territory – Imports or other than Imports under column Nos. B2.5 and B2.6.

it excludes
(a)  Service tax,
(b)  Education cess, and
(c)  Secondary and higher education cess
This is applicable to individuals and partnership firms whose aggregate value of taxable services during previous financial year is less than or equal to rupees fifty lakh and he opts to pay tax at the time when payment is received by him in respect of taxable value of rupees fifty lakh in the financial year to which return relates.
B1.5 & B2.4
(i) The value of consideration charged (or paid in case of service receiver), other than money, is to be estimated in equivalent money value of such consideration in terms of the Service Tax (Determination of Value) Rules, 2006
(ii) ‘Consideration’ includes any amount that is payable for the taxable services provided or to be provided, as defined in Explanation to Section 67 of the Act.

B1.6, B2.5, B2.6 & B2.7
In case of some services, as notified under Notification No. 30/2012-ST, dated 20th June, 2012 (as amended), the liability to pay service tax has been placed on the recipient of service in terms of sub-section (2) of section 68 of the Finance Act, 1994 read with rule 2(1)(d)(i) of the Service Tax Rules, 1994. In respect of such services, the amount on which service tax is payable has to be shown as calculated in terms of Rule 7 of Point of Taxation Rules, 2011.
With effect from 01.07.2012, exports of services are not to be taxed under service tax, as per Place of Provision of Services Rules, 2012. If the assessee has included the amount of export of service in column B1.1, he has to fill up said amount in column B1.7 also for claiming deduction of said amount from the gross amount. However, there may be cases where ST-3 return for the period prior to 01.07.2012 is to be filed by service providers or recipient of service, as the case may be. They are also required to fill up this column for furnishing the amount charged against the export of services made before 01.07.2012.
‘Exempted Service’ refers to the taxable service which is exempt, for the time being, from payment of service tax under a notification, other than by way of abatement.
‘Pure Agent’ has been defined in Explanation 1 to Rule 5 of the Service Tax (Determination of Value) Rules, 2006
‘Abatement’ refers to the part of value of taxable service which is not includible in the taxable value for payment of service tax through notification, such as Notification No. 26/2012-ST, dated 20.06.2012 issued under Section 66B of the Finance Act, 1994.
Any deductions, which is not mentioned in any other clause, from gross value of taxable service has to be provided (For example, deduction of property tax paid in respect of the taxable service of renting of an immovable property in terms of Rule 6(4C) of Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012).
B1.15 & B2.15
If an assessee is paying tax at the rate of 12% or other than 12%, then he has to mention the details of taxable value in this column by entering the tax rate applicable to him. This is also applicable to the assessees who want to file their return pertaining to the period prior to 01.04.2012 when tax rate was 10%, 8% or 5%, as the case may be. This can be done by inserting additional rows for such entries.
B1.16 & B2.16
As per Rule 6 of the Service Tax Rules, 1994, the service Providers/Recipients in respect of services of ‘Booking of tickets for Air Travel provided by Air Travel Agents’; ‘Insurer carrying on life insurance business’; ‘Purchase or sale of foreign currency including money changing’; and ‘Distributors and selling agents or persons assisting in organizing lottery’ have been given option to pay service tax at either specific rate or a combination of specific and ad valorem rate. Such assessees have to mention the details of such taxable value in these columns by selecting the appropriate tax rate(s) as applicable to them.
B1.18 & B2.18
Deduction of R& D cess paid, if applicable, from tax payable can be shown here separately for the relevant services, such as the service of import of technology, applicable.
B2.5 & B2.6
Amount paid for services received from non taxable territory is be entered in this column. This includes value of import of services. Two separate rows have been provided to enter the
B2.5 - Amount charged for services received from Non-Taxable territory – Imports and;
B2.6 - Amount charged for services received from Non-Taxable territory – Other than Imports
D3, E3 & F3
If any amount has been paid in advance as service tax in terms of rule 6(1A) of Service Tax Rules, 1994 and the assessee has adjusted that amount against his service tax liability, such adjustment has to be shown here.
D4, E4 & F4
Rule 6 (3) of Service Tax Rules, 1994 allows adjustment of service tax amount which was paid earlier in respect of taxable service not provided wholly or partially by the service provider or where the amount of invoice is re-negotiated. Such adjustment is to be shown here.
Example: A service provider receives an advance of Rs 1000/- on which he pays a service tax of Rs 120/-.However, later on he does not provide this service and refunds the amount to the person from whom the advance was received. He can, in this case, adjust the amount ofRs 120/- for any of his future liability of service tax.
D5, E5 & F5
Rule 6 (4A) of Service Tax Rules, 1994 allows adjustment of  service tax amount paid in preceding months or quarter, which is in excess of the service tax liability  for such month or quarter. Such adjustment is to be shown here.
Example: A service provider having centralized registration pays an amount of Rs 1000/- as service tax for services provided by him from his five branches. However, on receipt of information from these branches, the service tax liability is computed as Rs 900/-. In this case he has paid an excess amount of Rs 100/- as service tax. He can adjust this excess amount of Rs 100/- against service tax liability for succeeding month/quarter.
D6, E6 & F6
Rule 6 (4C) of Service Tax Rules, 1994 allows adjustment of service tax amount paid in preceding months or quarter, which is in excess of the amount required to be paid towards service tax liability for such month or quarter on account of non-availment of deduction of property tax paid in terms of Notification No. 29/2012-ST, dated 20th June, 2012 from the gross amount of rent charged for the immovable property. Such adjustment is to be shown here.
D7, E7 & F7
Some department of Central Government collect service tax for the services provided/received by them and the payment of said tax to the Union of India is made through book adjustment or book transfer. Such book adjustment or transfer in the case of specified Government departments is to be shown here.
G1 to G6
Arrears of revenue includes,-

(a)  amount that was payable earlier but not paid;
(b)  amount  pending  recovery  on  finalization  of  adjudication  or appellant stage, as the case may be;
(c)  amount pending in appeals without having any stay for recovery; or
(d)  amount arising on finalization of provisional assessment etc.
Any amount collected in excess of the service tax assessed or determined and paid on any taxable service from the recipient of taxable service in any manner,  has to be paid to the credit of the Central Government as per the provisions of section 73A of the Finance Act, 1994. Assessee may furnish such amount here.
Amount of late fee paid for any delayed filing of return has to be entered here as prescribed under Rule 7C of Service Tax Rules, 1994
Any other amount paid may be specified. (It may include amount paid in terms of any adjudication order, any appellate order, etc.)
Against source documents, following details may be furnished,-
(i)  For adjustment under rule 6(3) of Service Tax Rules, 1994, furnish details of earlier return, from where excess amount is derived
(ii) For adjustment under rule 6(4A), furnish details of acknowledgement No. of intimation to Superintendent as required to be furnished in the rules;
(iii) For arrears, interest and penalty, the source document/period is as follows,-
(a) in case these are paid suomoto by the assessee, the period for which such amount is paid may be furnished
(b) if paid consequent to a show cause notice (SCN) or order, the source document is relevant SCN No./Demand Notice No., Order-in-Original No. or Order-in-Appeal No., or any other order , etc.;

(iv)  For adjustment of excess amount of service tax paid on the service of ‘Renting of Immovable Property’ in case the taxpayer has not availed the deduction of property tax paid in terms of Rule 6(4C) of the Service Tax Rules, 1994 read with Notification No. 29/2012-ST, dated 20th June, 2012 and he opts to avail such deduction against his service tax liability within 1 year from the date of payment of such property tax, the source document is original receipt issued by the concerned department of State Government showing the payment of such property tax.
(i) The terms “ input”, “capital goods”, “input services” and “ input service distributor” may be understood as defined in the CENVAT Credit Rules, 2004;
(ii) Against S. No. I3.1.2.1, I3.1.2.2 &I3.1.2.3, the details of CENVAT credit availed on input/ input services/ capital goods, received directly by the assessee, are to be shown. In other words, these figures would not include the service tax credit received from input service distributor (i.e., office of the manufacturer or output service provider, which receives invoices towards purchases of input services and issues invoices//bills /challans for distribution of such credit, in terms of Rule 7 of CENVAT Credit Rules, 2004).
(iii) Against S. No. I3.1.2.4, furnish the details of service tax credit as received from ‘input service distributor’.
(iv) Against S. No. I3.1.2.5, details have to be filled only by Large Taxpayer Unit who has opted to operate as LTU..
This has to be filled only by the assessees who are engaged in both, providing taxable service as well as manufacturing and clearance of excisable goods. This entry would also include excise duty paid on capital goods and inputs removed as waste and scrap, in terms of rule 3(5A) of CCR, 2004
If the assessee has utilised CENVAT credit for making any payment, adjustment or reversal such as in the case of write off of value of inputs or capital goods as per rule 3(5B) of CCR, 2004; reversal of CENVAT credit on the inputs used in the manufacture of goods which have been ordered to be remitted as per rule 3(5C) of CCR, 2004; the payment of arrears of revenue etc., such details may be mentioned here.
I3.3 & J3
 Details of credit taken and utilised in respect of Secondary and Higher Education cess has to be shown separately in these columns
This information has to be furnished by an input service distributor only.
J1.4, J2.4 & J3.4
This information has to be furnished by an input service distributor who has availed CENVAT credit of the service tax paid on the services used in a unit which is exclusively engaged in manufacturing of exempted excisable goods or providing exempted services, as such credit is not liable to be distributed in terms of Rule 7(b) of the CENVAT Credit Rules, 2004


  1. If Any Assesse already Register as a GTA or they have not require any other Services changes in their RC can they file the return without amending the RC.

    1. Yes , return can be filed but he should apply for amendment also. As amendment is required under other rules.

  2. We availed manpower service ?? do we anywhere have to mentioned total amount of manpower or only the amount on which we paid service tax>
    everything else seems easy in return.

    1. Dear Meenakshi Choudhary, you hv to mention total turnover in the ST-3 return and claim abatement of 75% int he appropriate column by mentioning exemption details under Notification No.30/2012-ST.

  3. Our's is a Pvt. Ltd. Company Registered under Service Tax with Taxable Services of BAS and RIPS, Now from 01.07.2012 our BAS (Out Put) service comes under Negetive List hence exempted. But we are liable for Service Tax as a receiver of Manpower supply service, Rent a Cab service and Works Contract Service. Weather it requires any amendment in our RC for filing the returns ? Please help me.

    Sudham Naik

    1. Amendment in ST-2 is not required in above case ,just to file return but you should amend it on later date

    2. Mr.Rajababu, I think your opinion is not correct because, if the client is receiving services those applicable under Notifn.No.30/2012-ST, the assessee is required to amend the ST-2 and then only, he wll be able to file his ST-3 returns from 01.07.2012 onwards. Kinldy see this once again and advice.

  4. I didn't find the option for NIL return.Kindly guide me in this matter.

  5. In the cenvat credit utilized i.e i 3.1.3, there is a provision to show the Excise duty payment, therefore, closing balance will match with the cenvat register. whereas if we show the debits of excise for Primary and Secondary education cess at I and I, the system will throw an error. In case you show only debits pertaining to Service Tax, system will accept the returns but, your Cenvat balance will not match with the cenvat register. I feel there is a configuration error. Any one has noticed this ?

  6. As a service provider July and August we have collected 100% and paid. September we have followed the reverse charge system. Can we use the same ST3 for filling.

  7. Raja Babu ji..................We are running air travel agency service, paying service tax 0.62 for domestic and 1.24 for international tickets booking....So I would like to know our service tax comes under benefit of exemption or abatement and kindly provide me the notification no and S.I no

    1. this is as per Rule 6(7) of Service Tax Rules and you have to enter directly 0.6 and 2 % cess and 1 % cess in B1.16 .This is called composite rate scheme or specific rate scheme , no abatement /exemption notification required

      rules can be checked here

    2. Dear Mr Raja Babu,

      Thank you very much for your kind help.....but small problem arouse now is that B1.16 doesn't accept 0.6 and 1.2 ...............it accepts number without decimals....can you pls help me

  8. We are a service receiver.. by error my office paid the enitre service tax payable to the client and did not pay any service tax under reverse charge... now what is to be done..??

    1. I our view for past ,you should get the proofs of payment from service provider and retain it .In our view as there is no loss of revenue ,so it will be seen as leniently.

      Further, starts paying your portion from future .

  9. Respected Sir,

    Please tell me how fill st 3 form for works contract under reverse charge. excel utility its full of confusions

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139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE 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secrets,1,sugam,4,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,7,tax deduction at source chart,1,TAX 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Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr 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SIMPLE TAX INDIA: FAQs on ST3 return (How to file) for July-September 2012
FAQs on ST3 return (How to file) for July-September 2012
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